Transfer pricing and multinational enterprises : three taxation issues : reports /
Three reports supplementing the 1979 report "Transfer pricing and multinational enterprises", considering the ways in which a multinational enterprise may be relieved from "economic double taxation" when transfer prices are adjusted by tax authorities; transfer pricing in the par...
| Corporate Author: | |
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| Format: | Government Document Book |
| Language: | English |
| Published: |
Paris : [Washington, D.C.] :
Organisation for Economic Co-operation and Development ; [OECD Publications and Information Center, distributor],
1984.
Paris : Organisation for Economic Co-operation and Development ; 1984. |
| Subjects: |
| Summary: | Three reports supplementing the 1979 report "Transfer pricing and multinational enterprises", considering the ways in which a multinational enterprise may be relieved from "economic double taxation" when transfer prices are adjusted by tax authorities; transfer pricing in the particular sector of banking; and issues related to the allocation of management and service costs for tax purposes. |
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| Item Description: | Published in French under the title: Prix de transfert et entreprises multinationales : trois etudes fiscales. |
| Physical Description: | 91 pages ; 23 cm |
| Bibliography: | Includes bibliographical references. |
| ISBN: | 9264126260 |